Indian Kanoon - Search engine for Indian Law

10. In this case, the Investigating Officer, applied comparative method and not the profit basis method. The appellant can have no reasonable grievance regarding the method adopted by the Investigating Officer for fixation of rateable value. If the profit basis method is to be applied in this case, perhaps the appellant would be the loser.

11. The learned Counsel for the appellant submitted that the learned Additional Chief Judge ought not to have adopted the rate of Rs. 31/- per 10 sq. meters for the ground floor of the building "Silver Gold Apartment". The learned Counsel for the appellant has submitted that the said method was not correctly applied by the Investigating Officer and that his order suffers from obvious and patent errors. The learned Counsel for the appellant invited the attention of the Court to the relevant evidence of witness Sahadeo Daulat Dalvi examined on behalf of the Municipal Corporation wherein the witness has admitted that commercial buildings were rated at higher rates than residential buildings. The learned Counsel also invited specific attention of the Court to the evidence of the said witness to the effect that there were shops on the ground floor of all the three buildings Neemesh, Shailesh and Sanjay. This appeal is not a regular first appeal where the first appellate Court can decide the questions of fact. The learned Additional Chief Judge had to balance the situation by taking the above-referred evidence of witness Dalvi into consideration coupled with the fact that these buildings were constructed prior to the construction of the building "Silver Gold Apartment". It is common knowledge that the prices of new constructions are increasing. 1 have therefore no hesitation in upholding the conclusion arrived at by the learned Additional Chief Judge on this aspect of the matter. I have not been able to discover any obvious or patent error in the order under appeal. While applying the comparable rates, the prescribed authority is entitled to make certain adjustments having regard to the situation concerning the property in respect whereof the rateable value is to be fixed. The question as to whether the rate adopted for fixation of rateable value should have been lower by Re. 1/- or Rs. 2/- per 10 sq. metres is not a question of law.